A History of Federal Estate, Gift, and Generation-Skipping Taxes Metadata

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  • Main Title A History of Federal Estate, Gift, and Generation-Skipping Taxes


  • Author: Luckey, John R.
    Creator Type: Personal
    Creator Info: American Law Division


  • Name: Library of Congress. Congressional Research Service.
    Place of Publication: Washington D.C.


  • Creation: 2008-01-03


  • English


  • Content Description: Three primary categories of legislation pertaining to transfer taxes have been introduced in the 110th Congress. As noted above, the repeal of the estate and generation-skipping taxes is not permanent. One category would make the repeal permanent. (See, H.R. 411 and H.R. 2380). Another category would accelerate the repeal of these transfer taxes. (See, H.R. 25, H.R. 1040, H.R. 1586, H.R. 4042, S. 1025, S. 1040, and S. 1081). The third would reinstate these taxes at lower rates and/or in a manner more considerate of family-owned business. (See, H.R. 1928, H.R. 3170, H.R. 3475, H.R. 4172, H.R. 4235, H.R. 4242, and S. 1994). In this report, the history of the federal transfer taxes has been divided into four parts: (1) the federal death and gift taxes used between 1789 and 1915; (2) the development, from 1916 through 1975, of the modern estate and gift taxes; (3) the creation and refinement of a unified estate and gift tax system, supplemented by a generation-skipping transfer tax; and (4) the phaseout and repeal of the estate and generation-skipping taxes, with the gift tax being retained as a device to protect the integrity of the income tax.
  • Physical Description: 30 pages.


  • Legislative Indexing Vocabulary: Taxation
  • Legislative Indexing Vocabulary: Estate tax
  • Legislative Indexing Vocabulary: Gift tax
  • Legislative Indexing Vocabulary: Inheritance tax
  • Legislative Indexing Vocabulary: Taxation - Law and legislation
  • Legislative Indexing Vocabulary: Income tax
  • Legislative Indexing Vocabulary: Tax rates


  • Name: Congressional Research Service Reports
    Code: CRSR


  • Name: UNT Libraries Government Documents Department
    Code: UNTGD

Resource Type

  • Report


  • Text


  • Accession or Local Control No: 95-444_2008Jan03
  • CRS Report Number: 95-444
  • Archival Resource Key: ark:/67531/metadc26091